This table applies for inaccuracies penalties on or after 24 July 2013.

**Note:** Crown Dependencies and Overseas Territories of the UK are, unless listed, in category 2.

| Category 1 | Category 3 | |------------|------------| | Anguilla | Albania | | Aruba | Algeria | | Australia | Andorra | | Belgium | Bonaire, Sint Eustatius and Saba | | Bulgaria | Brazil | | Canada | Cameroon | | Cayman Islands | Cape Verde | | Cyprus | Colombia | | Czech Republic | Congo, Republic of the | | Denmark (not including Faroe Islands and Greenland these are in category 2) | Cook Islands | | Estonia | Costa Rica | | Finland | Curaçao | | France (Includes overseas Departments of France; the overseas collectivities of France are in category 2) | Democratic People's Republic of Korea | | Germany | Ecuador | | Greece | El Salvador | | Guernsey (Includes Alderney and Sark) | Gabon | | Hungary | Guatemala | | Ireland | Honduras | | Isle of Man | Iran | | Italy | Iraq | | Japan | Jamaica | | Korea, South | Kyrgyzstan | | Latvia | Lebanon | | Liechtenstein | Macau (China and Hong Kong are in category 2) Marshall | | Lithuania | Islands | | Malta | Micronesia, Federated States of | | Montserrat | Monaco | | Netherlands (not including Bonaire, St Eustatius and Saba) | Nauru | | New Zealand (not including Tokelau) | Nicaragua | | Norway | Niue | | Poland | Palau | | Portugal (Includes Maderia and the Azores) | Panama | | Romania | Paraguay | | Slovakia | Peru | | | Seychelles | | | Sint Maarten | Slovenia Spain (Includes the Canary Islands and other overseas territories of Spain) Sweden Switzerland United States of America (not including overseas territories and possessions

which are in category 2)

Suriname Syria Tokelau Tonga Trinidad and Tobago United Arab Emirates Uruguay